Studying the impact of intellectual capital on financial performance through the interactive variables of dynamic capabilities in Islamic Azad University of Fars province
الموضوعات :Marzieh Heydari 1 , Ali soltani 2
1 - Department of Educational Sciences, Abadeh Branch, Islamic Azad University, Abadeh, Iran
2 - Department of Management, Abadeh Branch, Islamic Azad university, Abadeh, Iran
الکلمات المفتاحية: Intellectual Capital, Financial Performance, Dynamic Capability,
ملخص المقالة :
The main purpose of this research was to study the impact of intellectual capital on financial performance through the interactive variable of dynamic capabilities in Islamic Azad University of Fars province. The statistical population consisted of Faculty members of Islamic Azad University of Fars province about 2000 people and a sample of 384 people according to Cochran formula at 95% confidence level. Also, data collection tool was a 38-items consolidated questionnaire of Singh-Rao (2016), Asiaei and Jusoh (2015), Wang et al. (2014), Mention and Bontis (2013), which was confirmed and its reliability is estimated at 73%. In order to analyze the data at the descriptive level, descriptive-consolidated tables were used in SPSS 23 software and structural equation modeling was used at inferential level in component-driven method by using Smart PLS2 software. Finally, the findings of this research showed that intellectual capital indirectly (through dynamic intermediary of dynamic capabilities) influenced the financial performance, by the way, intellectual capital directly affected dynamic capabilities, and dynamic capabilities directly affected the financial performance
References
- Abbasi, A., and Goldia Siddiqui, A. (2010). Investigating the effect of efficiency of intellectual capital elements on financial performance of companies in Tehran Stock Exchange. Accounting and Auditing Reviews, 60 (17), 57-74. (in persian).
- Asiaei, K., & Jusoh, R. (2015). A multidimensional view of intellectual capital: the impact on organizational performance. Management decision, 53(3), 668-697.
- Chen Goh, P. (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual capital, 6(3), 385-396.
- Qasemieh, R., and Nematullah, Z. (2015). The effect of intellectual capital on income efficiency in the Iranian banking industry. Business Management Explorations, 10 (5), 139-156. (in persian).
- Hashim, M. J., Osman, I., Alhabshi, S. .M, (2015). Effect of intellectual capital on organization performance,Procedia social and Behavioral Sciences, 211, 207-214. Available online at www. Sciencedirect. Com.
- Helfat, C. E., & Peteraf, M. A. (2015). Managerial cognitive capabilities and the microfoundations of dynamic capabilities. Strategic management journal, 36(6), 831-850.
- Kujansivu, P., & Lönnqvist, A. (2007). Investigating the value and efficiency of intellectual capital. Journal of Intellectual capital, 8(2), 272-287.
- Lev, B. (2001). Intangibles: Management, measurement, and reporting: Brookings Institution Press.
- Mention, A. L., & Bontis, N. (2013). Intellectual capital and performance within the banking sector of Luxembourg and Belgium. Journal of Intellectual capital, 14(2), 286-309.
- Pisano, G. P. (2016). Towards a Prescriptive Theory of Dynamic Capabilities: Connecting Strategic Choice, Learning, and Competition.
- Salmani, D., Pirannejad, A., Farhangi, A. A., & Mandegari, M. A. (2019). developing and explaining the model of intellectual capital maturity in Iranian universities, Management in Islamic University, 8(2), 247-260. (in persian).
- Singh, B., & Rao, M. (2016). Effect of intellectual capital on dynamic capabilities. Journal of Organizational Change Management, 29(2), 129-149.
- Teece, D. J. (2014). A dynamic capabilities-based entrepreneurial theory of the multinational enterprise. Journal of International Business Studies, 45(1), 8-37.
- Wang, Z., Wang, N., & Liang, H. (2014). Knowledge sharing, intellectual capital and firm performance. Management decision, 52(2), 230-258.
- Mansoori, H. (2018). Intellectual capital of academic libraries based on the Buntis model and its relationship with organizational performance. National Studies of Library and Information Organization, 552, 595-525 (in persian).
- Nawaz, M. S., Hassan, M., & Shaukat, S. (2014). Impact of Knowledge Management Practices on Firm Performance: Testing the Mediation Role of Innovation in the Manufacturing Sector of Pakistan. Pakistan Journal of Commerce & Social Sciences, 8(1).
- Seetharaman, A., Helmi Bin Zaini Sooria, H., & Saravanan, A. S. (2002). Intellectual capital accounting and reporting in the knowledge economy. Journal of Intellectual capital, 3(2), 128-148.